+ 5
I have searched for that answer a while ago, it seems that people have different perspective on that matter, some said they're the same, some others said they're different.
Personally, I go with a simple thought, that parameters are part of the declaration of a function/method, so in the function/method point of view, they know they are declared with n number of parameters. The arguments are the values passed on into the parameters, from the function/method's caller point of view.
Hth, cmiiw